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Cost Accounting
by R. S. N. Pillai & V. Bagavathi
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12
contents : introduction costs-methods, types, classifications. * material : purchase control. material : inventory control. material issue control material losses. labour cost cost control account. reconcilliation of cost and financial accounts. integral accounting. unit or output costing - job, batch and contract costing. process costing. operating or service costing. marginal costing. * Labour cost-cost accounting. * direct expenses. * overhead analysis classification and accounting * overhead rates * overhead * administration * selling and distribution * miscellaneous * Budgetary control * standard costing * standard costing - 2. * uniform costing * auditing of cost Accounts * Mechanised Accounting
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